Legal Basis and Authority
- Based on Section 69(n) of Republic Act No. 9593 (Tourism Act of 2009).
- TIEZA, formerly the Philippine Tourism Authority and attached to the Department of Tourism, is mandated to register, monitor, regulate, and grant incentives to enterprises operating within TEZs.
Registration Procedures
- TEZ operators and RTEs shall be registered in the Client Profile Registration System (CPRS) through the Other Government Agency (OGA) gateway of the Bureau of Customs' electronic-to-mobile (e2m) Customs System.
- Registration is conducted by TIEZA, linking the certification and approval process to BOC's electronic system.
Tax Identification Number (TIN) Updating
- TIEZA shall provide the Bureau of Customs’ Management Information System and Technology Group (MISTG) with:
- A list of TEZ operators and RTEs in good standing (both soft and hard copy, signed by an authorized TIEZA officer) by January 31 of each year.
- Written notifications of the TINs of newly-registered TEZ operators and RTEs before they are approved for CPRS registration.
Implementation and Effectivity
- The Customs Memorandum Order takes effect immediately upon its publication.
- A copy of the Order is to be sent to the University of the Philippines Law Center as mandated by the Revised Administrative Code.
Legal and Administrative Implications
- Integrates tourism-related enterprises within the customs regulatory framework.
- Streamlines and formalizes the registration and monitoring process of TEZ operators and RTEs.
- Facilitates coordination between TIEZA and BOC for administrative and regulatory compliance.
- Supports the tourism sector by ensuring proper registration and legal compliance for incentives and operations within TEZs.